Schedule 11, paragraph 6(4D)

In sub-paragraphs (4A) and (4B) “relevant taxable person” means a person who is a taxable person and who— is the operator of an online marketplace, is a person making taxable supplies of goods facilitated by an online marketplace, or makes taxable supplies, the place of supply of which is determined by section 7(5B).

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Source: legislation.gov.uk · retrieved 2026-07-28